本研究旨在探討台灣會計師事務所中衝突管理、團隊衝突、情感性承諾與任務滿意度的關聯性。本研究考量衝突管理策略的採用分別對團隊衝突、情感性承諾以及任務滿意度的影響。本研究採便利抽樣方法，以國內會計師事務所專業員工為問卷調查對象，總計有效問卷299份，使用SPSS以及AMOS統計軟體進行實證分析。本研究結果發現衝突管理下的妥協策略有助於降低團隊衝突中的關係衝突與程序衝突，逃避策略與支配策略則會增加關係衝突，而關係衝突會降低員工對於事務所的情感性承諾，程序衝突與任務衝突則會降低員工對於執行任務時的程序滿意以及完成任務後的結果滿意，本研究結果可提供國內各會計師事務所之參考。 This article aims to explore the relationship amongst conflict management, team conflict, affective commitment and task satisfaction. This study considers the influence of conflict management on team conflict, and how it affects affective commitment and task satisfaction. This study used a convenience sampling method and the samples were done from professional staffs in Taiwan CPA firms. Data collected from 299 professional staffs provide partial support for the research model. Structural Equation Model（SEM）was used to analyze the hypothesized relationships between the constructs in the research model, and it was tested by using AMOS software. The empirical results provide considerable support for the model. The results of our study indicate that compromising-strategy can reduce relationship conflict and process conflict, but avoiding-strategy and domination-strategy would increase relationship conflict. Moreover, Relationship conflict would reduce the affective commitment of the staffs for the firm. Process conflict and task conflict would reduce employees’ task satisfaction.
